South Carolina

South Carolina Film Tax Credit

Type of Incentive Rebate 
Benefit Details 30% supplier; 25% resident labor; 20% non-resident labor.
Project Cap None 
Annual Cap $15,000,000 minimum, subject to annual funding 
Minimum Local Spend $1,000,000 
Loan-Out Company Considerations Loan-out companies must be approved and certified by the state and are subject to withholding. 
Additional Exemptions Hotel Occupancy Tax Relief Available
Sales & Use Tax Relief Available
Infrastructure Incentives Available
Qualified Production Expenditures Incurred in State; In-State Vendors.  Contact us for more details. 
Qualified Labor Resident and Nonresident; Above the Line and Below the Line. First $1,000,000 of labor per individual is qualified.  Withholding must be made and remitted for qualified labor.  Contact us for more details. 
Sunset Date None 
Film Commission South Carolina Film Commission
1205 Pendleton Street, Room 225
Columbia, SC 29201

Tom Clark, Film Commissioner




NOTE: This content has been prepared by Kevin P. Martin & Associates, P.C.  for informational purposes only and should not be construed as tax advice or relied on for specific projects. Though every effort has been made to remain current, laws and incentives change and, therefore, this information may have been revised. Please contact us to confirm any laws or the effect of incentives on your project.